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1989 (10) TMI 163 - CEGAT, NEW DELHIExtract: .......in the international market at the relevant period. The charge of mis-declaration regarding the value is, therefore, not established. With this view we hold that the price shown in the invoice was the proper price and deemed value under Section 14(l)(a) of the Act. 6. In the result, the appeal is allowed with consequential relief to the appellants.
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